Valencia winger Mata has told friends he is joining the Gunners
in a £19m deal.
And boss Arsene Wenger, rapped for not being more active in the
transfer market, hopes to snap up Everton defender Jagielka with a
£15m offer.
Arsenal's £13m bid for Jagielka is set to be turned down - but
they will make another immediate attempt to land the England
centre-back.
Both buys will smash the club's £12m record fee paid to Zenit in
2009 for Andrey Arshavin.
The arrival of Mata, 23, would be seen as a coup as Spurs have
also launched a last-ditch bid.
Jagielka, 28, is expected to demand a four-year contract and
wages of up to £100,000 a week.
Gunners striker Nicklas Bendtner is set to finalise a £9m move
to Sporting Lisbon this weekend.